2 Mrs Rain Cloud, trading as Water Wise is a wholesaler of bulk water tanks. Mrs Cloud started the business in 2019 after Polokwane residents were left without water for hours sometimes days on end. Water Wise is a registered VAT vendor and so are all parties it is trading with. VAT is levied at 15%. The business has a 28 February financial year-end and records inventory using the perpetual inventory system on the weighted average cost allocation method. The following information relates to the movement in inventory during February 2021: - On 1 February 2021, Water Wise had 20 bulk water tanks in stock. The weighted average cost per unit on 1 February 2021 was R5 000 per tank. Water Wise sells water tanks at cost plus 60%. The following inventory transactions occurred during February 2021: Date Transaction 11/02/2021 Water Wise purchased 30 bulk water tanks for a purchase price of R5 980 per tank. The purchase price excluded transport costs of R10 350 in order to get the bulk water tanks to its warehouse. The purchase price and transport costs were settled in cash on 11 February 2021. 15/02/2021 Water Wise sold 35 bulk water tanks to one of its regular customers, Build- A-Lot. Build-A-Lot paid in cash. 16/02/2021 Water Wise purchased 55 bulk water tanks on credit for a purchase price of R5 750 per tank. The purchase price of R5 750 per tank was before deducting the trade discount of 7%. After having received the delivery of the bulk water tanks, Water Wise returned 5 damaged bulk water tanks and received a credit note from the supplier. 22/02/2021 Mrs Cloud took one of the bulk water tanks and had it installed at her home. 26/02/2021 Water Wise sold 35 bulk water tanks to The Home & Garden Centre on credit. MARKS [20] REQUIRED: Prepare the general ledger account for inventory as it would appear in the general ledger of Water Wise for February 2021. Show ALL calculations. The ledger account must be dated, properly balanced and cross referenced